M/S INFYCONS CREATIVE SOFTWARE PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC (TDS) , GHAZIABAD

Date of hearing : 09-12-2019 Date of pronouncement : 13-12-2019 O R D E R PER BENCH : Present appeals have been filed by assessee against order dated 26/12/18 and 25/06/19 passed by Ld. CIT (A)-3 Bangalore.

ITA Nos.324 -328(B)/2019 and -1721(B)/2019 2 2. Ld.AR submitted that these appeals arise out of intimation under section 200A of the Act, passed by Ld.AO levying interest under section 234E of the Act. 2.1 She submitted that appeal before Ld.CIT(A) for Q3 andQ4 pertaining to assessment years 2013-14, 2014-15 and Q4 pertaining to assessment year 2015-16, was filed with delay of 575,868,152,1001and 1003 days. It was submitted that delay in filing appeals was due to certain change in organization, and consultant who was in charge of TDS did not track intimations regularly. It was submitted that, for reasons beyond control there was delay to file appeals by assessee against intimation under section 200A of the IT Act, 1961 dated 1-10-2016, 13-05-2014, 31-05-2014, 30-07-2015. Further she submitted that against intimation dated 11-10-2014, though appeal was filed with delay of 868 days, Ld.CIT(A) dismissed the appeal, since appeal filed was found to be defective. 2.2 She further submitted that appeal before Ld.CIT(A), for Q1, Q2 pertaining to assessment year 2013-14 and Q3 pertaining to assessment year 2014-15, filed with a delay of 1955 days. It was submitted that intimations under section 200A were not reflecting in TRACES website and assessee was unaware regarding these intimations. It was only when assessee received a consolidated outstanding demand for payment from the Department that assessee personally went to the concerned TDS jurisdiction to collect these intimations dated 26-10-2013.